In general it is not customary to tip in Australia though this is now changing and ten percent will sometimes be added to hotel bills. In some of the more exclusive restaurants it is usual to tip up to ten percent, but on the whole gratuity is at your own discretion.
GST (Goods and Services Tax) was introduced on July 1, 2000. The Tourist Refund Scheme (TRS) enables international visitors to claim a refund of the GST and Wine Equalisation Tax (WET) that you pay on goods bought in Australia, whether used during the holiday or not. The refund applies only to goods taken as hand luggage when leaving the country, after going through passport control. The refund will be paid on goods costing $300 or more, bought from the same store, no earlier than 30 days before leaving the country. Visitors may purchase several lower-priced items from the one store, either at the one time or over several occasions within the 30-day period, provided the total purchase amounts to $300 or more and the goods are covered by the one tax invoice.
If you are leaving Australia through an international airport, you can collect your refund in cash on departure (up to $200), or choose a non-cash option. There is a TRS booth in the departure area of Perth International Airport.